search query: @indexterm Balance sheets / total: 133
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| Author: | Kokotec-Novak, M. |
| Title: | Razvojne usmeritve bilanünih teorij |
| Journal: | Nase gospodarstvo
1994 : VOL. 40:3-4, p. 274-281 |
| Index terms: | ACCOUNTING THEORY BALANCE SHEETS THEORIES DEVELOPMENT |
| Language: | slv |
| Abstract: | In modern accounting it is necessary to havethe knowledge on the balance theory, especially in the definition of the balances content, and on their mutual linkage.Classical balance theories are static, dynamic and organic balance theories based primarily on the balance sheet and on the profit-and-loss statement.Contemporary views of the balance theory also include the statement of changes in financial position as well as the statement of cash flows amongst the accounting reports. |
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